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1997 (12) TMI 168 - CEGAT, NEW DELHIExtract: .......ded by this Tribunal, we note that no such declaration or communication about the final product was indicated. Hence the facts in the two cases are different. 8. emsp Having regard to the above findings, we hold that Modvat credit will be admissible to the appellants. In the result, the appeal is allowed, with consequential relief according to law.
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